Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index

Nicoleta-Maria Ienciu, Ionel-Alin Ienciu and Mugurel Gabriel Sorin Pop
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Nicoleta-Maria Ienciu: Babeș-Bolyai University, Cluj-Napoca
Ionel-Alin Ienciu: Babeș-Bolyai University, Cluj-Napoca
Mugurel Gabriel Sorin Pop: Babeș-Bolyai University, Cluj-Napoca

CECCAR Business Review, 2025, vol. 6, issue 1, 9-15

Abstract: This paper analyzes the level of human capital reporting within the Top 10 companies listed on the Bucharest Stock Exchange, BET index, with the reference period being the year 2023. The results obtained indicate the existence of differences in reporting among the analyzed entities, that are not explained by the company’s size expressed by the number of employees. Some companies tend to adopt a more detailed approach regarding the information provided about their human capital, while others have a more limited approach. The paper brings a significant contribution to the accounting profession by highlighting the role of human capital in non-financial reporting.

Keywords: human capital; non-financial reporting; BVB; BET index; Romania (search for similar items in EconPapers)
JEL-codes: J24 M14 M41 M49 O15 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:1:p:9-15

DOI: 10.37945/cbr.2025.01.02

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